Trigiant Group Limited — Governance Information 2012

Mar 30, 2012

TRIGIANT GROUP LIMITED 俊知集团有限公司

董事会审核委员会权责范围及程序 Terms of reference of the Audit Committee of the Board of Directors

Trigiant Group Limited (“Company”) 俊知集团有限公司 (“ 本公司 ”)

Terms of reference of the Audit Committee (“AC”) of the Board of Directors (“Board”) of the Company 董事会 (“ 董事会 ”) 审核委员会 (“ 审委会 ”) 权责范围及程序

1. Membership

成员

• 1.1 The AC shall comprise not less than three 审委会成员由董事会委任，成员人数应不少 members to be appointed by the Board. All 于三位。所有审委会的成员必须为本公司的 members of the AC must be non-executive 非执行董事，其中至少要有一名是具备适当 directors of the Company, at least one of 专业资格或具备适当的会计或相关的财务管 whom is an independent non-executive 理专长的独立非执行董事，及大多数成员应 director with appropriate professional 为独立非执立董事。 qualifications or accounting or related financial management expertise and the majority of whom should be independent non-executive directors.

• 1.2 The Board shall appoint the chairman of the 审委会主席由董事会委任，此主席应为审委 AC who should be one of the independent 会成员中的一位独立非执行董事。 non-executive directors sitting on the AC.

• 1.3 Only members of the AC have the right to 只有审委会的成员方可出席审委会之会议。 attend the AC meetings. However, any 然而，若审委会议为任何董事、行政人员或 director, executive or other person may be 其他人士可协助该会履行职责，则可邀请该 invited to attend the meetings when the AC 等人士出席会议。 considers that their attendance can assist it to discharge its duties.

• 1.4 An AC member may not appoint any 审委会成员不能委任代表。 alternate.

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• 1.5 A former partner of the Company’s existing 现时负责审计本公司账目的核數公司的前任 auditing firm should be prohibited from 合伙人在以下日期（以日期较后者为准）起 acting as a member of the AC for a period of 计一年内，不得担任本公司审委会的成员： 1 year from the date of his ceasing:

  • (a) 他终止成为该公司合伙人的日期；或

• (a) to be a partner of the firm; or

• (b) 他不再享有该公司财务利益的日期。

• (b) to have any financial interest in the firm,

whichever is later.

2. Frequency and proceedings of meetings 会议次数及程序

• 2.1 The AC shall meet at least four times a year 审委会应至少每年开会四次，并按审委会主 and at such other times as the chairman of 席要求的其他时间开会。外聘核数师如认为 the AC shall require. The external auditors 有需要，可要求召开会议。 may request a meeting if they consider that one is necessary.

• 2.2 The quorum for meetings of the AC shall be 审委会会议的法定人数应为能使独立非执行 of such a number that the independent 董事在会上占大多数的数目。正式召开而达 non-executive directors shall form the 到法定中数的审委会会议有权履行审委会获 majority in the meeting. A duly convened 赋予的一切或任何授权、权力和酌情权。 meeting of the AC at which a quorum is present shall be competent to exercise all or any of the authorities, powers and discretions vested in the AC.

• 2.3 AC members may pass resolutions by way 审委会成员可以书面决议方式通过任何决 of written resolutions, but such must be 议，惟必须所有审委会成员书面同意。 passed by all AC members in writing.

3. Secretary

秘书

• 3.1 The company secretary of the Company (or 公司秘书(或由正式委任的會議秘書)应担任 a duly appointed secretary of the meeting) 审委会秘书。 shall act as the secretary of the AC.

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4. Notice of Meetings

会议通告

• 4.1 Meetings of the AC shall be convened by the 审委会的会议应由审委会主席召开。如审委 chairman of the AC. In the absence of the 会主席未能出席会议，其他出席会议的成员 chairman of the AC, the remaining members 应互选其中一人担任主席。 present shall elect one of them to chair the meeting.

• 4.2 Unless otherwise agreed, notice of each 除非另有协议，否则载有会议地点、时间、 meeting setting out the venue, time and date 日期及载有会议议题之议程的通告，应于开 together with the agenda of items to be 会日期之前最少14个工作天送交审委会各成 discussed, shall be forwarded to each of the 员及其他需要出席会议的人士。补充文件应 members of the AC and any other person 于开会之前最少3个工作天送交。 required to attend at least seven working days before the meeting date. Supporting papers shall be sent at least three working days before the meeting.

• 4.3 Any AC member may or, on the request of a 任何审委会成员或审委会秘书(应审委会成 AC member, the secretary to the AC shall, at 员的请求时）可于任何时候召集审委会会议。 any time summon a AC meeting. Notice 召开会议通告必须亲身以口头或以书面形 shall be given to each AC member in person 式、或以电话、电子邮件、传真或其他审委 orally or in writing or by telephone or by 会成员不时议定的方式发出予各审委会成员 email or by facsimile transmission at the (以该成员不时通知秘书的电话号码、传真号 telephone or facsimile or address or email 码、地址或电子邮箱地址为准)。 address from time to time notified to the secretary by such AC member or in such other manner as the AC members may from time to time determine.

• 4.4 Any notice given orally shall be confirmed in 任何口头会议通知应在切实可行范围内尽快 writing as soon as practicable and before the 及在会议召开前以书面方式确实。 meeting.

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• 4.5 The Finance Director, the Head of Internal 主管财务的董事，公司内部核数的主管(或任 Audit (or any officer(s) assuming the relevant 何主管承担类似工作，但被指定为不同职称) functions but having a different designation) 及一位外聘核数师的代表通常应出席会议。 and a representative of the external auditors 无论如何，审委会应至少每年一次在没有董 shall normally attend meetings. However, 事会的执行董事出席的情况下，会见外聘核 at least once a year the AC shall meet with 数师。 the external auditors without executive Board members present.

5. Minutes of the Meetings

会议记录

• 5.1 Minutes of the AC meetings shall record in 审委会的会议记录应详细记录会议上审议的 sufficient detail the matters considered in the 事项及所作出的决定，包括会上提出的关注 meetings and decisions reached, including 及相反意见。会议记录的初稿及最后定稿应 any concerns raised and dissenting views 于会议完成后14个工作天内供审委会所有成 expressed. Draft and final versions of 员传阅，以供提出意见及作其纪录之用；若 minutes of the meetings should be sent to all 无利益冲突，亦应供董事会其余全部成员传 AC members for their comment and records 阅。 within fourteen working days after the meeting and unless there is a conflict of interest, to all other members of the Board for their information.

• 5.2 The secretary of the AC shall keep the 审委会秘书应保存审委会之会议记录及通过 minutes and resolutions passed at the AC 决议案之文件。除非有利益冲突，否则任何 meetings and they should be open for 董事可在提出合理通知后，于任何合理时间 inspection at any reasonable time on 内查阅上述文件。 reasonable notice by any director save when there is a conflict of interest.

6. Annual General Meeting

股东周年大会

• 6.1 The chairman of the AC shall attend the 审委会主席应出席本公司的股东周年大会， Annual General Meeting of the Company 并准备回答股东有关审委会会议的问题。 and be prepared to respond to shareholders’ questions on the activities of the AC.

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7. Duties

7.1 The AC shall:

7.1.1 consider, and make

recommendations to the Board on the appointment, reappointment and removal of the external auditor, and approve the remuneration and terms of engagement of the external auditor, and any questions of its resignation or dismissal;

• 7.1.2 review and monitor the external auditor’s independence and objectivity and the effectiveness of the audit process in accordance with applicable standards;

• 7.1.3 discuss with the auditors before the audit commences the nature and scope of the audit and reporting obligations and ensure co-ordination where more than one audit firm is involved;

责任

审委会应：

就本公司外聘核数师的委任、重新委任 及罢免作出考虑及向董事会提供建议， 批准外聘核数师的薪酬及聘用条款，及 处理任何有关该核数师辞职或辞退该核 数师的问题；

按适用的标准检讨及监察外聘核数师是 否独立客观及核数程序是否有效；

于核数工作开始前与核数师讨论核数性 质及范畴及有关申报责任；如多于一家 外聘核数师公司参予核数工作时，确实 它们的互相配合；

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• 7.1.4 develop and implement policy on engaging an external auditor to supply non-audit services. For this purpose, “external auditor” includes any entity that is under common control, ownership or management with the audit firm or any entity that a reasonable and informed third party knowing all relevant information would reasonably conclude to be part of the audit firm nationally or internationally. The AC should report to the Board, identifying and making recommendations on any matters where action or improvement is needed;

• 7.1.5 monitor integrity of the Company’s financial statements and annual report and accounts, half-year report and, if prepared for publication, quarterly reports, and review significant financial reporting judgements contained in them;

• 7.1.6 review the Company’s annual report and accounts, half-year report and, if prepared for publication, quarterly reports before submission to the Board, focusing particularly on:

• (a) any changes in accounting policies and practices;

• (b) major judgmental areas;

就外聘核数师提供非核数服务制定政 策，并予以执行。就此规定而言，「外 聘核数师」包括与负责核数的公司处于 同一控制权、所有权或管理权之下的任 何机构，或一个合理知悉所有有关资料 的第三方，在合理情况下会断定该机构 属于该负责核数的公司的本土或国际业 务的一部份的任何机构。审委会应就任 何须采取行动或改善的事项向董事会报 告并提出建议﹔

监察本公司的财务报表以及年度报告及 账目、半年度报告及(若拟刊发)季度报告 的完整性，并审阅报表及报告所载有关 财务申报的重大意见﹔

在向董事会提交有关报表及报告前，特 别针对下列事项加以审阅：

会计政策及实务的任何更改；

涉及重要判断的地方；

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• (c) significant adjustments resulting from the audit;

• (d) the going concern assumptions and any qualifications;

• (e) compliance with accounting standards;

• (f) compliance with the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (“ Listing Rules ”) and legal requirements in relation to financial reporting;

• (g) the fairness and reasonableness of any connected transaction and the impact of such transaction on the profitability of the Company;

• (h) whether all relevant items have been adequately disclosed in the Company’s financial statements and whether the disclosures give a fair view of the Company’s financial conditions;

• (i) any significant or unusual items that are, or may need to be, reflected in such reports and accounts; and

• (j) the cashflow position of the Company;

因核数出现的重大调整；

企业持继续经营的假设及任何保留 意见；

是否遵守会计准则；

是否遵守有關財務申報的香港联合 交易所有限公司证券上市规则 (“ 上市规则 ”) 及法律规定；

关连交易安排属否公平合理及对本 公司盈利的影响；

有否在本公司的财务报表中充分披 露所有相关事项，及有关披露能否 就本公司的财政状况提供一公正的 看法；

考虑该等报告及帐目中所反映的任 何重大或不寻常项目﹔及

本公司现金流量的状况；

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and provide advice and comments thereon to the Board;

7.1.7 as regards 7.1.6 above:

• (a) members of the AC should liaise with the Board and senior management and the AC must meet, at least twice a year, with the Company’s auditors; and

• (b) the AC should consider any significant or unusual items that are, or may need to be, reflected in the report and accounts, it should give due consideration to any matters that have been raised by the Company’s staff responsible for the accounting and financial reporting function, compliance officer or auditors;

• 7.1.8 discuss problems and reservations arising from the interim and final audits, and any matters the auditors may wish to discuss (in the absence of management where necessary);

• 7.1.9 review the Company’s financial controls, internal control and risk management systems;

• 并就此向本公司董事会提供建议及意 见；

就上述7.1.6项而言:

审委会成员应与董事会及高级管理人员 联络；审委会须至少每年与本公司的核 数师开会两次﹔及

审委会应考虑于该等报告及账目中所反 映或需反映的任何重大或不寻常事项， 并应适当考虑任何由本公司属下会计及 财务汇报职员、监察主任或核数师提出 的事项﹔

与核数师讨论中期有限度评审及年度审 核所遇上的问题、或核数师认为应当讨 论的其它事项(本集团管理层可能按情 况而须避席此等讨论)；

检讨本公司的财务监控，内部监控及风 险管理制度；

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• 7.1.10 discuss the internal control system with management to ensure that management has performed its duty to have an effective internal control system. This discussion should include the adequacy of resources, staff qualifications and experience, training programmes and budget of the Company’s accounting and financial reporting function;

• 7.1.11 consider major investigation findings on internal control matters as delegated by the Board or on its own initiative and management’s response to these findings;

• 7.1.12 (where an internal audit function exists) review the internal audit programme, ensure co-ordination between the internal and external auditors, and ensure that the internal audit function is adequately resourced and has appropriate standing within the Company and to review and monitor, its effectiveness;

• 7.1.13 prepare work reports for presentation to the Board and to prepare summary of work reports for inclusion in the Company’s interim and annual reports;

与管理层讨论内部监控系统，确保管理 层已履行职责建立有效的内部监控系 统。讨论内容应包括本公司在会计及财 务汇报职能方面的资源、员工资历及经 验是否足够，以及员工所接受的培训课 程及有关预算又是否充足；

主动或应董事会的委派，就有关内部监 控事宜的重要调查结果及管理层对调查 结果的回应进行研究﹔

(如本公司设有内部审核功能)评审集团 内部核数程序、确保内部和外聘核数师 的工作得到协调、也须确保内部审核功 能在本公司内部有足够资源运作﹔并且 有适当的地位﹔以及检讨及监察其成 效；

草拟工作报告以交董事会审阅，及草拟 工作报告概要以刊于本公司的中期及年 度报告；

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• 7.1.14 consider the appointment of any person to be a AC member, a company secretary, auditors and accounting staff either to fill a casual vacancy or as an additional AC member, company secretary, auditors and accounting staff or dismissal of any of them;

• 7.1.15 consider the major findings of internal investigations and management’s response;

• 7.1.16 review the external auditor’s management letter, any material queries raised by the auditor to management about the accounting records, financial accounts or systems of control and management’s response;

• 7.1.17 ensure that the Board will provide a timely response to the issues raised in the external auditor’s management letter;

• 7.1.18 to report to the Board on the matters set out in C.3.1 to C.3.7 of the Code on Corporate Governance Practices in Appendix 14 of the Listing Rules;

• 7.1.19 consider other topics, as defined or assigned by the Board from time to time;

考虑委任任何人作为审委会成员、公司 秘书、核数师、会计工作人员以填补临 时空缺或作为额外的审委会成员、公司 秘书、核数师、会计工作人员或将其罢 免之建议；

考虑内部调查报告及管理层回应的主要 发现；

检讨外聘核数师给予管理层的《审核情 况说明函件》、核数师就会计纪录、财 务账目或监控系统向管理层提出的任何 重大疑问及管理层作出的回应﹔

确保董事会可及时回应外聘核数师给予 管理层的《审核情况说明函件》中提出 的事宜﹔

就上市规则附录十四《企业管治常规守 则》C.3.1 – C.3.7条文的事宜向董事会 汇报﹔

研究其它董事会不时界定或委派的课题 ﹔

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• 7.1.20 review the financial and accounting policies and practices of the Company and its subsidiaries;

• 检讨本公司及其旗下子公司之财务及会 计政策及实务﹔

• 7.1.21 review arrangements employees of the Company can use, in confidence, to raise concerns about possible improprieties in financial reporting, internal control or other matters;

检讨本公司设定的以下安排：本公司雇 员可暗中就财务汇报、内部监控或其它 方面可能发生的不正当行为提出关注；

• 7.1.22 ensure that proper arrangements are in place for fair and independent investigation of these matters and for appropriate follow-up action; and

确保有适当安排，让本公司对此等事宜 作出公平独立的调查及采取适当行动； 及

• 7.1.23 act as the key representative body for overseeing the Company’s relations with the external auditor.

• 担任本公司与外聘核數师之间的主要代 表，负责监察二者之间的关系。

8. Reporting Responsibilities

报告责任

• 8.1 The AC chairman shall report formally to the 审委会每次开会后，审委会主席应就审委会 Board on its proceedings after each meeting 在其职责范围内讨论的一切事宜，向董事会 on all matters within its duties and 提交正式的报告。 responsibilities.

• 8.2 The AC shall make whatever 审委会应就任何其职责范围内之事宜而认为 recommendations to the Board it deems 需要采取的行动或作出的改善，向董事会作 appropriate on any area within its remit 出其认为合适的建议。 where action or improvement is needed.

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• 8.3 The AC shall provide to the Board all the 审委会应向董事会提供上市规则附录14第L information set out in paragraph L of 段所述的一切资料，方便公司在年报内编制 Appendix 14 to the Listing Rules, to enable 企业管治报告，以符合附录14的规定。 the Company to prepare the corporate governance report in its annual report in compliance with such Appendix 14.

9. Authority

权力

• 9.1 The AC is authorised to investigate any 审委会有权按照其权责范围进行任何调查。 activity within its terms of reference. The 审委会有权为履行职责而向本公司任何雇员 AC is also authorised to seek any 合理地索取任何资料。 information it reasonably requires from any employee of the Company in order to perform its duties.

• 9.2 The AC may obtain, at the expense of the 审委会可就任何在其权责范围内之事宜，寻 Company, legal or other professional advice 求法律或其他专业意见，所需费用由本公司 on any matters within its terms of reference. 支付。

• 9.3 The AC should be provided with sufficient 审委会应获供给充足资源以履行其职责。 resources to perform its duties.

10. Other

其他

• 10.1 The AC shall review annually its terms of 审委会应每年检讨其权责范围、表现及组织 reference, performance and constitution and 章程，并将其认为必要之修改提交董事会审 recommend any changes it considers 批。 necessary to the Board for approval.

March 2012

2012 年 3 月

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